Mulligan Manufacturing Company uses a job order cost system with overhead applied to products at a rate of 150 percent of direct labor cost. Required: Treating each case independently, selected from the manufacturing data given below, find the missing amounts. You should do them in the order listed. (Hint: For the manufacturing costs in Case 3, first solve for conversion costs and then determine how much of that is direct labor and how much is manufacturing overhead.) (Do not round your intermediate calculations. Round your final answers to the nearest whole dollar. Enter all amounts as positive values.) Case 2 Case 3 Direct material used Case 1 18,000 20,000 15,000 Direct labor Manufacturing overhead applied 11,000 26,000 Total current manufacturing costs 32,400 8,700 Beginning work in process inventory 8,400 5,800 Ending work in process inventory Cost of goods manufactured 8,300 46,000 11,500 20,001 Beginning finished goods inventory 4,400 Ending finished goods inventory 7,500 5,100 Cost of goods sold 41,000 41,000